Botswana Income Tax Rates and Personal Allowances

Review the latest income tax rates, thresholds and personal allowances in Botswana which are used to calculate salary after tax when factoring in social security contributions, pension contributions and other salary taxes in Botswana

Choose a specific income tax year to see the Botswana income tax rates and personal allowances used in the associated income tax calculator for the same tax year.

Botswana Salary Calculator. This image shows the Botswanaese flag and information relating to the tax formula for the Botswana Tax Calculator

Taxation in Botswana

Botswana, officially known as "Republic of Botswana" is a South African country with one of the fastest growing economies in the world. Since gaining independence in 1966, Botswana has been building up its economic foundation majorly on the basis of diamond mining.

Taxation in Botswana is source based. This means that the residence of the taxpayer is considered for the calculation of taxable income. The income generated from the source, or deemed to be from the source in Botswana is taxable. Generally, any income generated outside Botswana is not taxable, however there are some exceptions.

Botswana Unified Revenue Services (BURS)

Botswana Unified Revenue Services (BURS) is a government sponsored entity and is in charge of revenue services in Botswana. BURS is responsible for tax collection, providing tax assistance to taxpayers, filtering erroneous and fraudulent tax filings.

BURS functions and carries its activities through Ministry of Finance & Development as specified by the BURS act. All the taxes and revenues applicable in the country are collected by BURS.

What is taxed in Botswana?

Botswana has tax systems in place for:

  • Payroll Tax (Income Tax): Applied against both Residents and Non-residents
  • Import Tax: Applied against certain goods, rates vary dependant on the type of goods and country of origin
  • Property Transfer tax: Applied against Freehold and Leased properties
  • Value Added Tax (VAT): applied at varying rates to specific types of goods
  • Capital Gains Tax: Capital Gains Tax is applied at separate rates for individuals, resident companies and non-resident companies

iCalculator provides free online tax calculators for Botswana including the tax systems highlighted above, further information on the supported calculators is available here.